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Articles 1 - 29 of 29
Full-Text Articles in Business
Gender Inequity Within Public Accounting, Paige Petersen
Gender Inequity Within Public Accounting, Paige Petersen
Honors Thesis
Traditionally a male-dominated field, the public accounting industry has seen recent progress in the presence and advancement of women in the profession. Today, women comprise half of accounting students, Certified Public Accountant test-takers, and employees at public accounting firms. However, women in public accounting face an invisible barrier when it comes to reaching the level of partner, where they represent only nineteen percent of partners. Uneven distribution of female representation should be of concern to public accounting firms seeking to maximize the potential of their talent pool and gain the benefits of diverse leadership. Traditional viewpoints on this issue promote …
The Impact Of Unions On Information Asymmetry, Caroline Burke
The Impact Of Unions On Information Asymmetry, Caroline Burke
Graduate Theses and Dissertations
Prior literature documents a positive association between union power, calculated using industry-level union data, and information asymmetry. Prior literature also finds a mitigating effect from employee ownership on the negative association between union power and voluntary disclosure. Using a sample of company observations for fiscal years 2008 through 2010, I examine the effect of company-specific measures of employee unionization on market-based measures of information asymmetry (proxied for by insider trading activity, analyst following, and analyst dispersion). I also examine whether employee ownership impacts the effect of company-specific measures of employee unionization on my market-based measures of information asymmetry. I find …
What Is Better Accounting?, Shyam Sunder
What Is Better Accounting?, Shyam Sunder
An Invitation To Accounting - Aggregation, Shyam Sunder
An Invitation To Accounting - Aggregation, Shyam Sunder
Shyam Sunder
No abstract provided.
An Invitation To Accounting - Institutions, Shyam Sunder
An Invitation To Accounting - Institutions, Shyam Sunder
Shyam Sunder
No abstract provided.
Summary Of Yuji Ijiri Lectures, Tepper School Of Business, Shyam Sunder
Summary Of Yuji Ijiri Lectures, Tepper School Of Business, Shyam Sunder
Shyam Sunder
No abstract provided.
An Invitation To Accounting - Time And Risk, Shyam Sunder
An Invitation To Accounting - Time And Risk, Shyam Sunder
Shyam Sunder
No abstract provided.
An Invitation To Accounting - Policy, Shyam Sunder
Role Of Accounting Academy In Society, Shyam Sunder
Role Of Accounting Academy In Society, Shyam Sunder
Shyam Sunder
No abstract provided.
An Invitation To Accounting - Causation And Choice, Shyam Sunder
An Invitation To Accounting - Causation And Choice, Shyam Sunder
Shyam Sunder
No abstract provided.
The Effect Of Presentation Format On Investor Judgments And Decisions: Does The Effect Differ For Varying Task Demands?, Kevin Agnew
USF Tampa Graduate Theses and Dissertations
This study examines the efficacy of presenting footnotes information in alternative display formats on investors’ judgments and decisions. Non-professional investors play a significant role in the capital markets yet they do not always attend to information contained in footnote disclosures. As a result, nonprofessional investors systematically misprice firms and misallocate resources. Recognizing that increased mandatory and voluntary disclosures create additional challenges for non-professional investors, both the FASB and SEC have actively sought ways to increase the effectiveness of disclosures. I hypothesize that high display proximity, low signal-to-noise presentation formats can increase investors’ attention to and processing of footnote disclosures and …
How To Decrease Employee Turnover Rates Within Public Accounting Firms, Hannah Jankowski
How To Decrease Employee Turnover Rates Within Public Accounting Firms, Hannah Jankowski
Chancellor’s Honors Program Projects
No abstract provided.
Student Perception On Female Discrimination In Accounting, Qiuting Zheng
Student Perception On Female Discrimination In Accounting, Qiuting Zheng
Accounting Undergraduate Honors Theses
Approximately 72,648,000 women participate in the labor force compared to 31,543,000 women in 1970 (U.S. Department of Labor). In the 1950s, women were only 30% of the workforce (Toossi, 2002). In 1970, 1990, and 2010, the percentage of working women increased to 40%, 45%, and 47% respectively (Humphrey, 2013). However, students have wrong perceptions about discrimination against women, and, since perceptions and facts are not the same thing, their perceptions might make them misunderstand the accounting profession. This study confirmed that there are misperceptions. To gauge students’ perceptions, I conducted a survey named “Gender Diversity in Accounting” at the Walton …
Effect Of Automated Advising Platforms On The Financial Advising Market, Benjamin Faubion
Effect Of Automated Advising Platforms On The Financial Advising Market, Benjamin Faubion
Accounting Undergraduate Honors Theses
This thesis outlines the cost to investor differences between a traditional financial advisor and the growing group of highly competitive automated Robo-Advisors.
Seeking Peace Of Mind: A Case Study Combining Ethics And Accounting, Lauren Ghahremani
Seeking Peace Of Mind: A Case Study Combining Ethics And Accounting, Lauren Ghahremani
Accounting Undergraduate Honors Theses
The purpose of this research has been to create original work in the form of a case study that educators and accounting students can benefit from during daily exercises in accounting ethics courses.
Accounting Information Systems: Ethics, Fraudulent Behavior, And Preventative Measures, Jasmine S. Smith
Accounting Information Systems: Ethics, Fraudulent Behavior, And Preventative Measures, Jasmine S. Smith
Honors College Theses
Most business organizations have implemented Accounting Information Systems to improve efficiency and to help optimize use of company resources. The evolution of Information Technology within financial and accounting processes has brought new ethical issues, forms of fraudulent behavior, and mechanisms to prevent compromising confidential, sensitive, and personal information. This investigation focuses on the evolution of Accounting Information Systems and their controls for limiting fraud and misconduct in financial and accounting processes.
Accounting For The Government Funding Of Non-Profits And The Planned Parenthood Federation Of America, Rachel E. Brown
Accounting For The Government Funding Of Non-Profits And The Planned Parenthood Federation Of America, Rachel E. Brown
Senior Honors Theses
Accounting creates a framework for providing transparency in an organization. This foundation is especially important in not-for-profit entities because government grants and contributions often compose significant portions of overall revenues and receipts. An overview of non-profit standards and the government system of distributing funds provides insight into non-profits as a whole and enables the study of specific organizations. As the nation’s largest provider of abortion and family planning services, the Planned Parenthood Federation of America is an especially important organization to study and understand. It receives significant funds from federal and state governments and should receive equally significant evaluation by …
America's Tax System And How To Fix It, Brendan O. Smith
America's Tax System And How To Fix It, Brendan O. Smith
Senior Honors Theses
Abraham Lincoln signed into law the first national income tax on August 5, 1861. Since 1913, the content of the Internal Revenue Code has increased from the 27-page tax law of that year to over 5000 pages today. As time has passed and the length of this document has increased, so has the expense and complexity of abiding by its statutes. The inefficiencies of the current system indicate that something must be done about the United States tax system, but no one has agreed on what to do. Many proposals to correct the problem have been brought forward over the …
Presentation Of The Book: "Accounting Education In Greece During The Gfc (2009-2016)", Dimitrios V. Siskos
Presentation Of The Book: "Accounting Education In Greece During The Gfc (2009-2016)", Dimitrios V. Siskos
Publications
A presentation of the book: Accounting Education in Greece During the GFC (2009-2016)
Using Option Theory To Determine Optimal Ira Investment, Treba Marsh, Todd A. Brown, Mary Fischer
Using Option Theory To Determine Optimal Ira Investment, Treba Marsh, Todd A. Brown, Mary Fischer
Faculty Publications
Given the current uncertain economic trends, the decision to contribute to a personal retirement account can be a financial challenge taking a great deal of courage. Using the option theory, this paper presents arguments to justify the optimal contribution to maximize an IRA investment return.
Rodeo In The Classroom: Activity Based Costing Simulation, Nikki Shoemaker, Marie Kelly
Rodeo In The Classroom: Activity Based Costing Simulation, Nikki Shoemaker, Marie Kelly
Faculty Publications
This paper describes a classroom Activity Based Costing simulation called Rodeo in the Classroom. This simulation has been used in several introductory managerial accounting and cost accounting courses in order to help students understand the difference in the application of overhead between Job Order Costing and Activity Based Costing methods. Each student is assigned their own rodeo simulation and must calculate its cost using specific cost drivers. To verify their calculations, students with the same rodeos are grouped together to compare costs. Final rodeo costs are presented to the class where differences in cost allocations and reasons for these differences …
Escalating Commitment: Business Investments And Csr, Victoria Forrest, John Hasseldine Ph.D
Escalating Commitment: Business Investments And Csr, Victoria Forrest, John Hasseldine Ph.D
Honors Theses and Capstones
There are many instances, in all areas of business, in which individuals can become committed to a course of action that begins costing more than it is producing. Because it is often possible for persons who have suffered a setback to recoup their losses through an even greater commitment of resources to the same course of action, a cycle of escalating commitment can be produced (Staw, 1981). This thesis serves to address prior literature and prior studies based on the theory of escalation behavior . We furthered our research by conducting an experiment using university students to test certain said …
Mapping Decisions Of Reporting Asset Misappropriation Within An Accounting Department Using Behavioral, Cognitive, And Cultural Traits, Nora Alaniz Bouqayes
Mapping Decisions Of Reporting Asset Misappropriation Within An Accounting Department Using Behavioral, Cognitive, And Cultural Traits, Nora Alaniz Bouqayes
Open Access Theses & Dissertations
The problem of global fraud continues to be pandemic with the cost to organizations exceeding $3.9 trillion of lost revenues every year. Accounting research is slowly embracing the behavioral science research and has expanded limited literature addressing the traits of fraud perpetrators. This study begins to examine behavioral, cognitive, and cultural traits of reporters of fraud in accounting departments. This study narrows the area of interest to asset misappropriation as part of the Occupational Fraud and Abuse Classification System created by the Association of Fraud Examiners. An initial instrument to measure traits is developed and used to map decision paths …
Examining Small Business Adoption Of Computerized Accounting Systems Using The Technology Acceptance Model., Alan D. Rogers
Examining Small Business Adoption Of Computerized Accounting Systems Using The Technology Acceptance Model., Alan D. Rogers
Walden Dissertations and Doctoral Studies
Small business owners who fail to adopt modern technology risk placing themselves at a competitive disadvantage. Drawing on Davis's technology acceptance model, the purpose of this study was to examine how small business owners in Central Ohio come to accept and use computerized accounting systems (CAS). The research question addressed the correlation between perceived ease of use, perceived usefulness, and the intent to adopt CAS using multiple linear regression. Data were collected using a survey mailed to 347 small business owners which yielded a sample size of 71 respondents. Results showed a positive correlation between perceived ease of use, perceived …
Exploring The Role Of Bookkeeping In Business Success, Mary-Jo Zimmerman
Exploring The Role Of Bookkeeping In Business Success, Mary-Jo Zimmerman
Walden Dissertations and Doctoral Studies
Small businesses support local economies by creating jobs and providing products and services, yet 50% of them fail within 5 years and only 30% of them survive for 10 years or more. The purpose of this qualitative explanatory case study was to explore how bookkeeping strategies helped 1 small business owner to sustain business growth over time. The sample was comprised of 1 small business owner who has been in business at least 5 years, experienced success, and achieved sustainability in Wake County, North Carolina. Systems theory served as the conceptual framework for this study. The data were collected through …
Integration Of Sustainability Reporting At An Academic Institution, James William Shimko
Integration Of Sustainability Reporting At An Academic Institution, James William Shimko
Walden Dissertations and Doctoral Studies
Leaders at nonprofit academic institutions are following the global business trend of embracing sustainability initiatives for positive social change; however, there has been slow growth in sustainability reporting among academic institutions. The purpose of this study was to explore the strategies and processes necessary for leaders and managers to integrate sustainability reporting into the reporting cycle for a nonprofit higher education institution. I conducted a single case study of a nonprofit academic institution that utilized sustainability reporting. The study sample consisted of 4 leaders and managers at a nonprofit academic institution located in the state of Michigan that published sustainability …
The Structure Of Work Placement In A Third-Level Accounting Programme : Employers' Perspective, Laura O'Callaghan
The Structure Of Work Placement In A Third-Level Accounting Programme : Employers' Perspective, Laura O'Callaghan
Theses
Extant literature on the benefits of work placement extols the virtues of embedding work placement in accounting degree programmes, not only for the students, but also for the employers. It provides employers with an extended period to vet students for graduate position (Gault et al, 2000; Beard, 2007), a cost-effective solution to hiring for short-term projects (Ferkins, 2002) and a valuable link with local colleges (Gault et al, 2000; Me Gann and Anderson, 2012). However, there is a dearth of literature exploring how placement should be structured to maximise these benefits (Buckley and El Amond, 2010; Sheridan and Linehan, 2003). …
Taxation As It Relates To Politics, Small Business & Corporate America, Elizabeth Assaf, Rebecca Wuorio
Taxation As It Relates To Politics, Small Business & Corporate America, Elizabeth Assaf, Rebecca Wuorio
Honors Theses and Capstones
No abstract provided.